| 中美企业所得税差异比较及启示 |
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| 引用本文： | 夏云峰,段谷香.中美企业所得税差异比较及启示[J].税务与经济,2005(6):70-73. |
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| 作者姓名： | 夏云峰 段谷香 |
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| 作者单位： | 湘潭大学,商学院,湖南,湘潭,411105 |
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| 摘 要： | 当前,将所得税制度发展得最为完善的当属美国,其税收立法的完备性、征管稽查的严密性以及征管手段的先进性一直处于国际领先水平。然而,税制国与国之间差异的存在,仍然给跨国企业进行税收筹划留有很大的空间。
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| 关 键 词： | 税收筹划 税收管辖权 转移定价 企业所得税 |
| 文章编号： | 1004-9339（2005）06-0070-04 |
| 收稿时间： | 2005-07-15 |
| 修稿时间： | 2005年7月15日 |
A Comparison and Revelation on the Difference between China and the USA in Business Income Taxes |
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| XIA Yun-feng,DUN Gu-xiang.A Comparison and Revelation on the Difference between China and the USA in Business Income Taxes[J].Taxation and Economy,2005(6):70-73. |
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| Authors: | XIA Yun-feng DUN Gu-xiang |
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| Institution: | Commercial School, Xiangtan University, Xiangtan 411105, China |
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| Abstract: | Nowadays,the development of the income tax system in the USA is perfect.The perfectibility of its tax legislation,the strictness of its inspection on collection and management and the advantage of its mediums of collection and management are all in the advanced stage in the world.However,the existance of the difference of the tax system among countries leaves a space for the international companies for tax planning. |
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| Keywords: | tax planning tax jurisdiction transfer price business income tax |
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